the definition of initial extra accessory at EIM24215 (note that the accessory must be available with the car at the time when it is first made available to the employee, (otherwise it is a later accessory).

Accessories dealt with on this page

The accessories dealt with on this page are initial extra accessories for which a notional price must be determined for the reasons at EIM24220 and in accordance with the conditions at EIM24225. This may be at a time before the car was first made available to the employee. For other accessories see:

EIM24235 for an initial extra accessory with a list price published by the manufacturer, distributor or importer of the car

EIM24240 for an initial extra accessory with a list price published by the manufacturer, distributor or importer of the accessory